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PPACA - 30 Hour Employees


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Notice 2012-58 describes safe harbor methods for determining if variable hour and seasonal employees worked an average of 30 hours per week or 130 hours per month, to meet the requirement of no more than a 90 day waiting period for plan years starting on or after 1/1/2014.

I'm wondering if an employer with a calendar year plan year can use a Standard Measurement Period and Administration Period for ongoing employees that doesn't end on 12/31/2013. Are they able to use a Standard Measurement Period that starts in 2013 and ends in 2014?

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